Towards corporate environmental information disclosure : an empirical study in China

S. X. Zeng; X. D. Xu; Z. Y. Dong; Vivian W. Y. Tam

doi:10.1016/j.jclepro.2010.04.005

Towards corporate environmental information disclosure : an empirical study in China

S. X. Zeng, X. D. Xu, Z. Y. Dong, Vivian W. Y. Tam

School of Engineering, Design & Built Environment

Research output: Contribution to journal › Article › peer-review

214 Citations (Scopus)

Abstract

High levels of corporate environmental information disclosure (EID) have become pressing issues due to environmental protection around the world. Corporate EID refers to disclose their information on activities related to the natural environment, environmental protection and use of resource. Emerging economies in developing countries seem to face a formidable task for promoting corporate EID. Based on data of corporate EID for 871 listed manufacturing companies in China, this paper examines the status of corporate EID. The significant difference of selectively disclosing their environmental information for the listed companies is investigated. The relations among the level of EID, industrial sector, company size, and company ownership are also explored. Surprisingly, the result reveals the inverse relationship between the marketization level and corporate EID.

Original language	English
Pages (from-to)	1142-1148
Number of pages	7
Journal	Journal of Cleaner Production
Volume	18
Issue number	12
DOIs	https://doi.org/10.1016/j.jclepro.2010.04.005
Publication status	Published - 2010

Keywords

China
environmental protection

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1016/j.jclepro.2010.04.005

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title = "Towards corporate environmental information disclosure : an empirical study in China",

abstract = "High levels of corporate environmental information disclosure (EID) have become pressing issues due to environmental protection around the world. Corporate EID refers to disclose their information on activities related to the natural environment, environmental protection and use of resource. Emerging economies in developing countries seem to face a formidable task for promoting corporate EID. Based on data of corporate EID for 871 listed manufacturing companies in China, this paper examines the status of corporate EID. The significant difference of selectively disclosing their environmental information for the listed companies is investigated. The relations among the level of EID, industrial sector, company size, and company ownership are also explored. Surprisingly, the result reveals the inverse relationship between the marketization level and corporate EID.",

keywords = "China, environmental protection",

author = "Zeng, {S. X.} and Xu, {X. D.} and Dong, {Z. Y.} and Tam, {Vivian W. Y.}",

year = "2010",

doi = "10.1016/j.jclepro.2010.04.005",

language = "English",

volume = "18",

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TY - JOUR

T1 - Towards corporate environmental information disclosure : an empirical study in China

AU - Zeng, S. X.

AU - Xu, X. D.

AU - Dong, Z. Y.

AU - Tam, Vivian W. Y.

PY - 2010

Y1 - 2010

N2 - High levels of corporate environmental information disclosure (EID) have become pressing issues due to environmental protection around the world. Corporate EID refers to disclose their information on activities related to the natural environment, environmental protection and use of resource. Emerging economies in developing countries seem to face a formidable task for promoting corporate EID. Based on data of corporate EID for 871 listed manufacturing companies in China, this paper examines the status of corporate EID. The significant difference of selectively disclosing their environmental information for the listed companies is investigated. The relations among the level of EID, industrial sector, company size, and company ownership are also explored. Surprisingly, the result reveals the inverse relationship between the marketization level and corporate EID.

AB - High levels of corporate environmental information disclosure (EID) have become pressing issues due to environmental protection around the world. Corporate EID refers to disclose their information on activities related to the natural environment, environmental protection and use of resource. Emerging economies in developing countries seem to face a formidable task for promoting corporate EID. Based on data of corporate EID for 871 listed manufacturing companies in China, this paper examines the status of corporate EID. The significant difference of selectively disclosing their environmental information for the listed companies is investigated. The relations among the level of EID, industrial sector, company size, and company ownership are also explored. Surprisingly, the result reveals the inverse relationship between the marketization level and corporate EID.

KW - China

KW - environmental protection

UR - http://handle.uws.edu.au:8081/1959.7/551937

U2 - 10.1016/j.jclepro.2010.04.005

DO - 10.1016/j.jclepro.2010.04.005

M3 - Article

SN - 0959-6526

VL - 18

SP - 1142

EP - 1148

JO - Journal of Cleaner Production

JF - Journal of Cleaner Production

IS - 12

ER -

Towards corporate environmental information disclosure : an empirical study in China

Abstract

Keywords

UN SDGs

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